Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 3 Amendments relating to foreign investment funds and controlled foreign companies
Sub-Division A Amendments relating to attribution credits
9 Certain provisions to be disregarded in calculating attributable income
Section 389 of the Principal Act is amended by omitting from paragraph (a) "and 461" and substituting ", 461 and 605".
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